Secondly it must be necessarily incurred in the production of the assessable income .
其二是该开支必须是在产生该应评税入息时招致的.
The tax payable for resource tax shall be computed in accordance with the assessable volume of the taxable products and the prescribed unit tax amount .
资源税的应纳税额,按照应税产品的课税数量和规定的单位税额计算。
Hence , if the relevant income forms part of its profits assessable to profits tax , it will be exempted from property tax .
若有关租金收入是属于该法团利润的一部分,而该项利润须课利得税,便可豁免物业税。
Tax payment is limited to a maximum of the standard rate on the total assessable income before allowances .
应缴税款将超过以标准税计算扣除免税额前之总收入.
Article 15 for taxpayers importing goods , tax payable shall b e computed based on the composite assessable price and the tax rates prescribed in article 2 of these regulations . No tax will be credited .
第十五条纳税人进口货物,按照组成计税价格和本条例第二条规定的税率计算应纳税额,不得抵扣任何税额。
The creditor shall confirm the balance between the assessable cost of the restructured debts and the cash or fair value of the non-cash assets received as the loss of debt restructuring of the current period to offset the taxable income .